论文部分内容阅读
宏观税负指一个国家的总体税负水平，一般通过一个国家一定时期内税收总量占国内生产总值GDP的比重来反映。宏观税负的高低，体现了政府在国民经济总量分配中集中程度的大小，也表明政府社会经济职能及财政职能的强弱。科学合理界定一定时期的宏观税负水平，对于保证政府履行其
The macro tax burden refers to the overall tax burden level of a country, which is generally reflected by the total tax revenue of a country in the GDP of the GDP during a certain period of time. The level of macro tax burden reflects the degree of concentration of the government in the total distribution of national economy and the strength of the government’s social and economic functions as well as the financial functions. Scientific and reasonable definition of a certain period of macro-tax levels, to ensure that the government to fulfill its